COMMISSIONER OF CUSTOMS Vs. LINDT EXPORTS

JUDGEMENT

(1.) It is not necessary to discuss the merits of the case as we are concerned with the impugned order passed by the Tribunal restoring the appeal of the respondent herein filed before the Tribunal on deposit of Rs. 2.5 Crores which payment was directed to be deposited as condition precedent for hearing the appeal. We may note at the outset that these appeals were dismissed by the Tribunal on the earlier occasion with the order of the pre-deposit not complied with. The revenue/appellant has filed these appeals challenging the common order dated 3rd June, 2011 passed by the CESTAT in Appeal Nos. 609/2006, 610/2006 and 611/2006, 2011 (270) E.L.T. 84 (Tri. - Del.)]. On the information received by DRI that the consignees at Russia, to whom various goods were being exported from India under repayment of State Credit Scheme, were either nonexistent or had made no import/export operation, searches were carried out at the office of the respondents situated in Janakpuri, New Delhi. According to the Department, various incriminating documents and rubber stamps of various firms/companies were resumed under panchnama.

(2.) The investigation resulted that M/s. Lindt Exports and one M/s. High Tech Engineers, both of which were proprietorship concerns of Mr. Rajeev Verma had availed drawback amounting to Rs. 20,90,13,652/- which included an amount of Rs. 20,62,86,626/- on exports purportedly made by the respondents during 1998-2004. It was the allegation of the Department that there was no such exports made and these were shown to have been made to the parties which were non-existent.

(3.) Show cause notice was issued to the respondent demanding the fraudulently availed drawback of Rs. 22 Crores. The respondent filed reply to the show cause notice. Thereafter, the matter was heard and the adjudicating authority passed order dated 31st May, 2006 confirming the demand made in the show cause notice.